This study examined salaries for 5,835 college faculty in the field of accounting for both public and private institutions for the years 1995-1996 and 1998-1999. The study reflects data from the 279 public and 386 private institutions that participated in both study years. The study found that the average faculty salary in accounting for public…

Computer hardware and software alone do not improve a financial management system. They are only the tools that carry out commands. College business offices and related administrative functions must commit effort to improving the overall system. Available from Peat, Marwick, Mitchell & Co., 345 Park Avenue, New York, NY 10154. (MSE)

A chapter from the "Handbook of College and University Trusteeship" is excerpted, including a discussion of college financial statements and fund accounting. Three matters pertinent to fund accounting are described: transfers between funds, unrestricted and restricted funds, and expendable and unexpendable funds. (Author/MLW)

Describes food service programs administered through the U.S. Department of Agriculture (USDA) and its Food and Nutrition Service (FNS). (MLF)

Describes an experimental mass lecture presentation method at Cayuga County Community College, Auburn, New York, to prepare accounting students for the type of instruction in four-year institutions. Although some students chose not to enroll in the mass lecture accounting section, those who participated made better progress and were favorable…

Florida voters have authorized two constitutionally guaranteed sources of revenue to fund the capital outlay needs of the state system of public education. These sources are motor vehicle license fees and gross receipts taxes. (Author)

Successful college and university investments hinge on an asset allocation strategy capable of meeting the institution's needs for income and growth in principal at the lowest possible risk. Periodic adjustments must be made when there is a shift in the institution's risk tolerance, modification in need for income distribution, and changes in…

Describes study that was conducted using the "Social Science Citation Index (SSCI) Journal Citation Reports" to identify data sources used in the journals with the greatest impact factor in finance and financial accounting research. Results are reported that indicate heavy use of computer databases, government publications, and serials.…

Nine articles in this festschrift for Herbert Goldhor explore relatively new and innovative approaches to problem solving in libraries. The articles identify and discuss methods and techniques of applied and evaluative research, consider conceptual and practical issues related to problem solving in libraries, and recognize Goldhor's many…

A cash flow analysis is charting expenditures and revenues against a factor of time. Explains how school systems can, by charting the congruency of revenues and expenditures carefully, develop an investment program to take maximum advantage of a positive cash position. (MLF)

Despite 1992 federal law, most American colleges receiving gifts from foreign corporations, foundations, and nations have not reported them. Institutions cite ignorance of the law. Some gifts apparently were reported but not cited in the Education Department's registry of foreign gifts. Twenty-eight large foreign gifts, grants, and pledges to…

Innovative teaching techniques and more instructional time required for licensing are changing the kind of accounting instruction offered in colleges and universities. The changes also create uncertainty about accounting firms' recruitment practices, cohesion within the discipline, and the ability of colleges to meet these new imperatives. (MSE)

A revision in the federal regulations governing audits of student financial aid programs will require changes in present practices concerning student aid "servicers" that administer financial aid in small institutions and may lead to modifications in servicing contracts and financial terms. The new requirements are described in detail. (MSE)

Presents evidence that conceptual and numerical multiple-choice questions effectively measure achievement in accounting courses for students with varying but basic English language skills, regardless of a student's native language. Well constructed multiple-choice questions are valid measuring devices for heterogeneous native-language groups.…

This article describes the Chaminade University (Hawaii) information management system which integrates the fiscal system, the chart of accounts, the general ledger, accounts receivable, budgeting, purchasing and encumbrances, accounts payable, and faculty contracts. Briefly described are the initial system, system revision, design concepts, data…